UK Customs authorities began charging Air Passenger Duty (APD) to general aviation aircraft in April of 2013. For aircraft operating to the UK fewer than 12 times per year, APD fees must be paid within seven days of the aircraft’s departure, and notification must be sent to customs authorities prior to the aircraft’s departure. Fees are based on distance to destination, MTOW, seat pitch, and number of passengers departing.
“It is the operator’s responsibility to calculate how much they must pay to UK authorities, and make sure those duties are paid within 7 days of their departure. This process can be complicated and time consuming for a busy flight department,” says Paula Gruber of Paxduty.com, an online app that calculates and pays APD for business and private aircraft operators.
Some key details on APD:
- Aircraft below 5.7MT do not need to pay APD
- APD applies only to passengers, not crew members
- APD only applies to aircraft departing from a UK airport to a non-UK destination
